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Journal : Social Science Studies

The Moderating Role of Debt To Asset Ratio, Asset Turnover, and Company Size on the Influence of Islamic Social Reporting (ISR) Towards Financial Performance Khusna, Atiatul; Imanda Firmantyas Putri Pertiwi
Social Science Studies Vol. 4 No. 3 (2024): Issue: May
Publisher : Profesional Muda Cendekia Publishing

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Abstract

Research Aims: This research aims to examine the influence of Islamic social reporting (ISR) on financial performance (FP), with debt-to-asset ratio (DAR), asset turnover (AT), and company size (CS) as moderating variables. Design/methodology/approach: This research adopts a quantitative approach by conducting data analysis from the annual reports of manufacturing companies indexed in ISSI for the years 2020-2022, totaling 80 companies. The sampling technique employed is purposive sampling. Data analysis is conducted using Eviews software. Research Findings: The research findings indicate that asset turnover and company size have a significant positive effect on financial performance, while Islamic social reporting and debt to asset ratio do not have a significant effect on financial performance. Furthermore, the results suggest that asset turnover moderates the relationship between Islamic social reporting and financial performance, whereas debt to asset ratio and company size do not moderate the relationship between Islamic social reporting and financial performance. Theoretical Contribution/Originality: This research provides information and insights to investors and companies regarding the factors influencing the financial performance of a company, thus serving as a basis for investment decision-making.
Pengaruh CEO Narcisissm, Research and Development Investment terhadap Corporate Social Responsibility di Jakarta Islamic Index 70 dengan Ukuran Perusahaan sebagai Pemoderasi Reza Oktavianti, Rista; Imanda Firmantyas Putri Pertiwi
Social Science Studies Vol. 4 No. 4 (2024): Issue: July
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/sss44.10192024

Abstract

Research Aims: Corporate social responsibility pays attention to researchers and predecessors. The increasingly widespread industrial activities are paying more attention to corporate social responsibility (CSR). The existence of industry in Indonesia causes demands on companies to become higher and every company is required not to prioritize profits, but companies must also have concern for the environment and the prosperity of the communities around the industry. Factors that can influence corporate social responsibility (CSR) are CEO Narcissism, Research and Development Investment and Company Size. Design/methodology/approach: This research used secondary data in the form of financial reports and company annual reports and collected 28 samples from 124 populations. Research Findings: This paper shows that CEO Narcissism has an influence on CSR, R&D Investment has no influence on CSR, Company Size has an influence on CSR, Company Size can moderate CEO Narcissism on CSR, but Company Size cannot moderate R&D Investment on CSR. Theoretical Contribution/Originality: The researcher concluded the data that CEO Narcisssim can have an influence on the company's broad social responsibility (CSR) decision, R&D Investment cannot have an influence on CSR with investment not being able to make the company cover CSR broadly, Company Size can have an influence on CSR by The presence of high assets in a company can reveal CSR. Researchers also added company size as a moderator. The results obtained using data show that company size can moderate CEO Narcissism towards CSR but cannot moderate R&D Investment towards CSR.
The Influence of Overconfidence, Disposition Effect, and Risk Aversion on Sharia Stock Investment Decisions with Financial Literacy as a Moderating Variable (A Study on Investors of KSPM-GIS UIN Raden Mas Said Surakarta): Pengaruh sikap terlalu percaya diri, efek disposisi, dan penghindaran risiko terhadap keputusan investasi saham syariah dengan literasi keuangan sebagai variabel moderating Biyati, Biyati; Imanda Firmantyas Putri Pertiwi
Social Science Studies Vol. 4 No. 5 (2024): Issue: September
Publisher : Profesional Muda Cendekia Publishing

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Abstract

Research Aims: This study aims to examine the influence of overconfidence, disposition effect, and risk aversion on Sharia stock investment decisions, with financial literacy as a moderating variable. Design/methodology/approach: This research employs a quantitative method with primary data. The sampling technique utilized is purposive sampling, involving a sample size of 350 respondents. The analysis technique for this study employs moderated regression analysis. Research Findings: The results of this study indicate that overconfidence and financial literacy have a positive and significant influence on Sharia stock investment decisions. However, disposition effect and risk aversion do not significantly affect Sharia stock investment decisions. Financial literacy does not moderate the relationship between overconfidence and disposition effect on Sharia stock investment decisions. However, it does moderate the relationship between risk aversion and Sharia stock investment decisions. Theoretical Contribution/Originality: This thesis provides insights into the relationships between overconfidence, disposition effect, risk aversion, and financial literacy concerning Sharia stock investment decisions. These findings can serve as a reference or valuable insight for investors, institutions, and stakeholders interested in optimizing their investment decision-making processes. Keywords: Overconfidence, disposition effect, risk aversion, investment decision, financial literacy